The National Integrated Service of Customs and Tax Administration ("Revenue Service") issued Administrative Order No. SNAT/2015/0071 ("Order 0071") (Official Gazette No. 40,834 of 22 January 2016), which established the terms and conditions for filing the monthly statement of VAT-exonerated operations pursuant to Decree No. 2,090 (Official Gazette No. 40,787 of 12 November 2015). Order 0071 entered into force on 23 January 2016.

Order 0071 established that the National Electoral Council must file before the Revenue Service's Regional Tax Manager of the corresponding domicile, an electronic and printed statement during the first five days of each month when it makes a final import of goods or other taxpayers sell good or provide services to the National Electoral Council with the purpose of carrying out electoral processes called in 2015.

The monthly statements must indicate the following information:

  1. For territorial sale of goods and provision of territorial services:
    1. Name, fiscal domicile, and Fiscal Information Registry number of the provider of the service or seller of the goods;
    2. Invoice number;
    3. Date, control number and amount of the invoice;
    4. Exonerated VAT amount;
    5. Applicable tax rate; and,
    6. Correlative number, control number, date, and amount of the certificate of exonerated output VAT issued and given to the provider or seller or the good.
  2. For final import of goods:
    1. Name of the supplier;
    2. Number, date and amount of commercial invoice expressed in USD and its conversion to VEB, indicating the applicable exchange rate;
    3. Identification of the Customs Office where the goods were nationalized;
    4. Tax base (indicating the different concepts, if applicable);
    5. Amount of the exonerated VAT;
    6. Applicable tax rate; and,
    7. Number and date of the good's certification of inexistence or insufficiency in the national market, issued by the Ministry of the Popular Power for Industries and Commerce (if applicable).
  3. For the provision of foreign services:
    1. Name of the service provider;
    2. Foreign domicile;
    3. Invoice or contract number;
    4. Date of the transaction;
    5. Amount expressed in USD and its conversion to VEB, indicating the applicable exchange rate;
    6. Amount of exonerated VAT; and,
    7. Applicable tax rate.